How has been the historical performance of Linde India?

Answer:The historical performance of Linde India shows a fluctuating trend in net sales and profitability over the years. Breakdown: In the fiscal year ending March 2025, Linde India reported net sales of 2,485.38 crore, a decrease from 2,768.67 crore in March 2024. The total operating income for March 2025 was also 2,485.38 crore, reflecting a decline from the previous year's figure. The company's total expenditure, excluding depreciation, decreased to 1,720.29 crore in March 2025 from 2,066.35 crore in March 2024, contributing to an operating profit (PBDIT) of 832.93 crore, up from 779.33 crore. Profit before tax increased to 606.47 crore from 571.12 crore, while profit after tax rose slightly to 447.82 crore from 426.34 crore. The earnings per share (EPS) improved to 53.34 from 50.9. On the balance sheet, total assets grew to 5,142.74 crore in March 2025 from 4,805.24 crore in March 2024, with total liabilities also increasing to 5,142.74 crore. The cash flow from operating activities was reported at 440 crore, down from 629 crore in the previous year, leading to a net cash outflow of 207 crore. Overall, while Linde India experienced a decline in sales, it managed to improve its profitability metrics and maintain a solid asset base.